Adieu Company reported the following current assets and current liabilities for two recent years:

Line Item Description Dec. $31,20$Y$4$ Dec. $31,20$Y$3$

Cash $$850$ $$810$

Temporary investments $1,2001,500$

Accounts receivable $800910$

Inventory $2,1002,700$

Accounts payable $1,9002,300$

a$.$ Compute the quick ratio on December $31$ for each year. Round your answers to one decimal place.

Line Item Description $20$Y$420$Y$3$

Quick Ratio fill in the blank $1$

fill in the blank $2$

b$.$ Is the quick ratio improving or declining?